论文部分内容阅读
金融市场的健康发展离不开高素质的注册会计师行业队伍。作为注册会计师行业佼佼者的“国际四大”会计师事务所,在次贷金融危机发生后受到了较大的冲击。那么,“国际四大”的就业吸引力是否出现结构性的改变呢?本文以国内某重点财经高校会计学专业近十年来(2003届~2012届)的就业数据作为一手研究资料,在控制了事务所相对收入水平变动的情况下,我们发现:(1)在2008年金融危机前,毕业生选择“四大”的倾向逐年递增,这表明“四大”具有吸引毕业生的非收入诱因;(2)金融危机后,毕业生选择“四大”的倾向并不存在显著下降趋势,但此前存在的“四大”非收入诱因的正向影响消失。
The healthy development of financial markets is inseparable from the high-quality CPA profession team. As the leader of the CPA industry, the “Big Four” accounting firms in China experienced a great impact after the financial crisis. Then, whether there is a structural change in the employment attractiveness of the “international big four”? Based on the employment data of accounting major of a key finance and accounting college in the past ten years (from 2003 to 2012) in China, Controlling the changes in the relative income levels of firms, we found that: (1) Graduates’ tendency to choose “Big Four” is increasing year by year prior to the financial crisis in 2008, which indicates that “Big Four” has attracted graduation (2) After the financial crisis, there is no significant downward trend in the graduates’ preference for “big four”, but the positive influence of the “big four” non-revenue incentives that existed before has disappeared.